Hi Jenifer,
There are many blogs for reference.
For example:
[View:https://www.tech.alirazazaidi.com/date-to-utcdatetime-convertion-dynamics-ax-2012/:750:50]
[View:https://dynamicsaxposed.wordpress.com/2011/10/03/how-to-convert-from-date-to-utcdatetime/:750:50]
[View:https://community.dynamics.com/365/financeandoperations/b/nevoitechfinance/posts/convert-date-and-time-to-utcdatetime-using-x:750:50]